Notification No. 104

In partial modification of this office Notification No. 6863 F. No. 203/204/85-ITA. II dated 14-8-1986, it is hereby notified for general information that after condition (iv), the following condition may be added as condition No. (v) :---

What this is

Notification No. 104 was published on 19 November 1986. Its subject is In partial modification of this office Notification No. 6863 F. No. 203/204/85-ITA. II dated 14-8-1986, it is hereby notified for general information that after condition (iv), the following condition may be added as condition No. (v) :---.

This notifies a named person, body, fund or instrument for the purpose of a provision. Nothing in it changes the provision itself.

The instrument, as the Board published it

The department’s archive carries only the enacting words of this amendment. The amending text itself — the words that were inserted, substituted or omitted — is not in the archive, which says so on the ground that it is already in the body of the instrument amended. So what is below is where the power came from, not what changed: for that, read the rule or the section as it stood after this date, or the Gazette copy.

In partial modification of this office Notification No. 6863 F. No. 203/204/85-ITA. II dated 14-8-1986, it is hereby notified for general information that after condition (iv), the following condition may be added as condition No. (v) :---

← Notification No. 601 · Notification No. 600 →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.